관계회사간 실물거래없이 회전식 세금계산서를 수수한 행위에 대한 경정처분은 정당함.[국승]
Daegu High Court 2014Nu5195 ( June 26, 2015)
A disposition to correct the receipt of a revolving tax invoice without a real transaction between related companies is legitimate.
Since the fact that a tax invoice has been issued and received in the form of a lump sum without a real transaction between related companies controlled by one person is confirmed to be a processed transaction under the circumstances and the grounds for the transaction, a corrected disposition is legitimate.
Article 17 of the Value-Added Tax Act
Supreme Court Decision 2015Du4797 Decided revocation of Disposition imposing Value-Added Tax
AA
BB
National Rotations
November 12, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by